Chapter XII

Other Provisions



12.1 Fiscal Responsibilities of Barangay Officials

In connection with the management of the barangay funds and property, the duties and responsibilities of the barangay officials are as follows:

12.1.1 Punong Barangay

a. In coordination with the barangay development council, prepares the annual executive and supplemental budgets of the barangay;

b. Implements function, project contracts and activities to provide basic services and facilities to the barangay as appropriated;

c. Negotiates, enters into and signs contracts for and in behalf of the barangay upon authorization of the SB;

d. Certifies DVs and payrolls as to validity, propriety and legality of the claim;

e. Approves claims relating to the disbursements of barangay funds;

f. Countersigns checks in payment of the claims;

g. Prepares the PB Certification for barangay check disbursements per COA Circular No. 2012-005 dated December 7, 2012.

h. Signs the Statement of Management Responsibility over the Financial Statements;

i. Ensures that all transaction documents and reports are submitted to the C/M accountant;

j. Keeps complete records on the buildings and other structures of the barangay;

k. Conducts physical count of supplies, investment property, property, plant and equipment, and biological assets;

l. Ensures that all accounting documents and records are properly kept by concerned barangay officials and staff; and

m. Informs the COA Auditor's Office of the resignation, retirement, suspension of the barangay officials including change of BT so that the latter could be subjected to audit.

12.1.2 Chairman, Committee on Appropriations

a. Certifies the DV/payroll as to the existence of available appropriations to cover the claim;

b. Monitors the utilization of appropriations with the use of the appropriate RAOs as shown in Annex 6;

c. Monitors the utilization of special trust funds with the use of appropriate RSTF.

d. Maintains the RAOs and RSTF;

e. Ensures that commitments/charges to the approved appropriations and special trust funds do not exceed the available appropriations and special trust funds; and

f. Certifies the RAOs and prepares and submits the SAOB at the end of the year to the C/M Accountant for submission to the COA Auditor.



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